試題詳解

25. On January 2, 2019, Taida Corp. replaced its boiler with a more efficient one. The following information was available on that date:
The old boiler was sold for $4,000. What amount should Taida capitalize as the cost of the new boiler?
(A)$170,000
(B) $166,000
(C) $160,000
(D) $150,000